| 因变量 | ROE | ROE | |
| 自变量 | 模型1 | 模型2 | |
| 解释变量 | Jl | 0.0341*** (6.47) |
|
| IR |
| 0.00806** (2.31) | |
| 控制变量 | Size | 0.0357*** (12.90) | 0.0362*** (12.97) |
| Lev | −0.265*** (−10.12) | −0.267*** (−10.10) | |
| H10 | 0.00150*** (8.55) | 0.00152*** (8.59) | |
| Gq | −0.00280 (−0.50) | −0.00417 (−0.74) | |
| 常数 | −0.713*** (−12.36) | −0.721*** (−12.39) | |
| N | 6190 | 6190 | |
| R2 | 0.128 | 0.125 | |
| F | 50.14 | 45.70 | |
| F test | 0 | 0 | |